https://www.taxtmi.com/caselaws?id=369993 The applicant, now classified as an "Educational Institution" under the IIM Act, 2017, is eligible for exemption under Entry No. 66(a) of the Exemption Notification. The institution's transition from a "Society" to an "Educational Institution" grants it the authority to confer degrees and benefit from the more favorable exemption provision. The Authority for Advance Ruling clarified that queries on tax refunds or effective dates of tax rate changes are beyond its scope. The ruling validates the applicant's status and exemption eligibility, subject to compliance with GST Act provisions and supported by legal precedents. en-us Fri, 02 Nov 2018 00:00:00 +0530 Thu, 10 Jan 2019 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369993 The applicant, now classified as an "Educational Institution" under the IIM Act, 2017, is eligible for exemption under Entry No. 66(a) of the Exemption Notification. The institution's transition from a "Society" to an "Educational Institution" grants it the authority to confer degrees and benefit from the more favorable exemption provision. The Authority for Advance Ruling clarified that queries on tax refunds or effective dates of tax rate changes are beyond its scope. The ruling validates the applicant's status and exemption eligibility, subject to compliance with GST Act provisions and supported by legal precedents. Case-Laws GST Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369993